下列各项中，不会引起留存收益总额发生增减变动的有（）。（2010年）
A．资本公积转增资本
B．盈余公积转增资本
C．盈余公积弥补亏损
D．税后利润弥补亏损
参考答案：A, C, D
解析：本题考核留存收益的内容。选项B导致盈余公积减少，实收资本增加，因此影响留存收益总额；选项D不做专门账务处理，不影响留存收益（此题目在2009年考试真题中出现过，这个选项当时财政部公布的答案也是不影响留存收益的，因此选项D要选择）；选项A不涉及到留存收益，选项C是留存收益内部的增减变动，不影响留存收益总额。
Michelle is blind, but she makes such good use of her other senses that guests rarely realize that she is blind. When my daughter Kayla came back from her home, she was very 1 about her day. She told me that she had baked cookies, played games and done art projects. But she was especially excited about her finger-painting project. “I learned how to 2 colors today! Blue and red make purple, and yellow and blue make green! Michelle 3 with us too. She said she liked how the paint feels through her fingers,” said Kayla. Something about my child’s excitement caught my 4 . this made me sit down and take a look at my child and at myself. Then Kayla said, “Michelle told me my picture showed joy, 5 and a sense of accomplishment. She 6 saw what I was doing!” Kayla said she had never felt how good finger-painting felt until Michelle showed her how to paint without looking at her paper. This is when I realized Kayla didn’t know that Michelle was blind. It had just never 7 in conversation. When I told her, she was quiet for a moment. At first, she didn’t 8 me. “ But mommy, Michelle understood exactly what was in my picture!” Kayla insisted. I knew my child was 9 because Michelle had listened to Kayla when she 10 her artwork. Michelle had listened to Kayla’s pride in her work, and her wonder at her discovery of the way colors blend. 小题1:1.
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